WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

CORPORATEN AREA BASKETBALL TRUST,INDORE vs. THE CIT EXEMPTION., BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

ii) I.T.A. No. 77/Ind/2023 is an appeal directed against order dated 24.01.2023 passed by same CIT(E) by which the assessee’s Page 1 of 7 Corporaten Area Basketball Trust, Indore. ITA No. 447/Ind/2023 & ITA No. 77/Ind/2023 application dated 29.09.2022 in Form No. 10AB for grant of final approval u/s 80G(5)(vi) under the new provisions of Income

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

ii) That the ld. ACIT has withdrawn deduction of Rs. 1,00,000/- u/s 80C, Rs. 4,546/- u/s 80D, Rs. 2,500/- u/s 80G. Page 1 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year 2013-14 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The Registry has informed that as per Form